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Text 2,2,"Bilan= doc obligatoire de fin "Ù
Text 8,2,"d'annee, qui permet de determi"Ù
Text 14,2,"ner ce qu'elle possede et ce q"Ù
Text 20,2,"u'elle doit=> analyser l'eq"Ù
Text 26,2,"uilibre financier."Ù
Text 32,2,"
"Ø
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Text 2,2,"
"Ù
Text 8,2,"ACTIF=EMPLOIS "Ù
Text 14,2,"
"Ù
Text 20,2,"EMPLOIS STABLES "Ù
Text 26,2,"Immo brutes "Ù
Text 32,2,"Valeur a neuf du bien pris en "Ù
Text 38,2,"credit bail"Ù
Text 44,2,"Charges a repartir "Ù
Text 50,2,"- Interets courus sur prets"Ø
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Text 2,2,"ACTIF CIRCULANT "Ù
Text 8,2,"ACTIF CIRCULANT DEXPLOITATION "Ù
Text 14,2,"(ACE)"Ù
Text 20,2,"Stocks et encours brut"Ù
Text 26,2,"+ Avances et acomptes verses s"Ù
Text 32,2,"ur commande"Ù
Text 38,2,"+ Clients et comptes rattaches"Ù
Text 44,2," brut"Ù
Text 50,2,"+ Autres creances d'exploitati"Ù
Text 56,2,"on brute"Ø
ClsÙ
Text 2,2,"+ Ecarts de conversion actif s"Ù
Text 8,2,"ur creances "Ù
Text 14,2,"- Ecarts de conversion passif "Ù
Text 20,2,"sur creances"Ù
Text 26,2,"+ CCA d'exploitation "Ù
Text 32,2,"+ Effets escomptes non echus "Ù
Text 38,2,"
"Ù
Text 44,2,"ACTIF CIRCULANT HORS EXPLOITAT"Ù
Text 50,2,"ION (ACHE)"Ù
Text 56,2,"Creances hors exploitation bru"Ø
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Text 2,2,"t"Ù
Text 8,2,"+ VMP brute"Ù
Text 14,2,"+ CCA hors exploitation"Ù
Text 20,2,"+ Capital souscrit, appele, no"Ù
Text 26,2,"n verse"Ù
Text 32,2,"+ Interets courus sur prets "Ù
Text 38,2,"
"Ù
Text 44,2,"TRESORERIE ACTIF (TA°"Ù
Text 50,2,"Disponibilites"Ø
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Text 2,2,"PASSIF = RESSOURCES"Ù
Text 8,2,"RESSOURCES STABLES"Ù
Text 14,2,"Capitaux propres "Ù
Text 20,2,"+ Amortissements et provisions"Ù
Text 26,2," de l'actif "Ù
Text 32,2,"+ Amortissement fictif du bien"Ù
Text 38,2," pris en credit bail "Ù
Text 44,2,"+ Provisions pour risques et c"Ù
Text 50,2,"harges"Ù
Text 56,2,"= Ressources propres "Ø
ClsÙ
Text 2,2,"Emprunts et dettes aupres des "Ù
Text 8,2,"etablissements de credit"Ù
Text 14,2,"+ Emprunts et dettes financier"Ù
Text 20,2,"s divers"Ù
Text 26,2,"- Concours bancaires et soldes"Ù
Text 32,2," crediteurs de banque "Ù
Text 38,2,"+ Montant de l'emprunt fictif "Ù
Text 44,2,"= Dettes financieres"Ù
Text 50,2,"PASSIF CIRCULANT "Ù
Text 56,2,"PASSIF CIRCULANT DEXPLOITATION"Ø
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Text 2,2," (PCE)"Ù
Text 8,2,"Avances et acomptes recus sur "Ù
Text 14,2,"commande "Ù
Text 20,2,"+ Dettes fournisseurs et compt"Ù
Text 26,2,"es rattaches d'exploitation "Ù
Text 32,2,"+ Dettes fiscales et sociales "Ù
Text 38,2,"(sauf IS)"Ù
Text 44,2,"+ Ecart de conversion passif s"Ù
Text 50,2,"ur dettes d'exploitation "Ù
Text 56,2,"- Ecart de conversion actif su"Ø
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Text 2,2,"r dettes d'exploitation "Ù
Text 8,2,"+ PCA d'exploitation "Ù
Text 14,2,"
"Ù
Text 20,2,"PASSIF CIRCULANT HORS EXPLOITA"Ù
Text 26,2,"TION (PCHE)"Ù
Text 32,2,"Dettes sur immo"Ù
Text 38,2,"+ Dettes fiscales (IS)"Ù
Text 44,2,"+ PCA hors exploitation "Ù
Text 50,2,"+ Interets courus sur emprunts"Ø
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Text 2,2,"TRESORERIE PASSIF (TP)"Ù
Text 8,2,"Concours bancaires courants et"Ù
Text 14,2," soldes crediteurs de banques "Ù
Text 20,2,"+ Effets escomptes non echus "Ø
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Text 2,2,"Stock moyen= stocks finaux + v"Ù
Text 8,2,"ariation de stock"Ù
Text 14,2,"
"Ù
Text 20,2,"ANALYSE DU BILAN FONCTIONNEL"Ù
Text 26,2,"FRNG= RESSOURCES STABLES - EMP"Ù
Text 32,2,"LOIS STABLES "Ù
Text 38,2,"=> S'il est positif, il mon"Ù
Text 44,2,"tre que tous les emplois stabl"Ù
Text 50,2,"es ont ete finance par des res"Ù
Text 56,2,"sources stables. L'excedent pe"Ø
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Text 2,2,"rmet de financer le BFR de l'e"Ù
Text 8,2,"ntreprise. "Ù
Text 14,2,"
"Ù
Text 20,2,"BFRE = ACE - PCE"Ù
Text 26,2,"BFRHE = ACHE - PCHE"Ù
Text 32,2,"BFR TOTAL = BFRE+BFRHE"Ù
Text 38,2,"
"Ù
Text 44,2,"TN = TA - TP"Ù
Text 50,2,"OU "Ù
Text 56,2,"FRNG - BFR"Ø
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Text 2,2,"
"Ù
Text 8,2,"ANALYSE"Ù
Text 14,2,"SI TN >0 OU FRNG>BFR= Le"Ù
Text 20,2," FRNG est suffisant pour couvr"Ù
Text 26,2,"ir le BFR. L'entreprise parvie"Ù
Text 32,2,"nt a financer son cycle d'expl"Ù
Text 38,2,"oitation toute seule."Ù
Text 44,2,"
"Ù
Text 50,2,"SI TN<0 OU FRNG<BFR= L'e"Ù
Text 56,2,"ntreprise est obligee de recou"Ø
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Text 2,2,"rir aux concours bancaires pou"Ù
Text 8,2,"r financer son cycle d'exploit"Ù
Text 14,2,"ation car le FRNG est insuffis"Ù
Text 20,2,"ant pour couvrir le BFR. "Ù
Text 26,2,"
"Ù
Text 32,2,"SI TN=0 OU FRNG=BFR = L'entrep"Ù
Text 38,2,"rise arrive a financer son cyc"Ù
Text 44,2,"le d'exploitation et d'investi"Ù
Text 50,2,"ssement."Ø
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Text 2,2,"Solutions possibles :"Ù
Text 8,2,"Augmenter les apports en capit"Ù
Text 14,2,"aux "Ù
Text 20,2,"Emprunt a LT"Ù
Text 26,2,"Negocier avec les fournisseurs"Ù
Text 32,2," et les clients (delai de paie"Ù
Text 38,2,"ment, de stockage...)"Ù
Text 44,2,"
"Ù
Text 50,2,"Ratio= Rapport entre 2 grandeu"Ù
Text 56,2,"rs comparees, il permet de fou"Ø
ClsÙ
Text 2,2,"rnir un element dappreciation "Ù
Text 8,2,"sur la situation financiere ou"Ù
Text 14,2," performance de lentreprise."Ù
Text 20,2,"
"Ù
Text 26,2,"RATIOS DE ROTATION "Ù
Text 32,2,"Delai de rotation des stocks= "Ù
Text 38,2,"(stock moyen *360) / Cout dach"Ù
Text 44,2,"at des marchandises vendues"Ù
Text 50,2,"Delai de rotation des clients="Ù
Text 56,2," (Creances clients et comptes "Ø
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Text 2,2,"rattaches *360) / CA annuel TT"Ù
Text 8,2,"C"Ù
Text 14,2,"Delai de rotation des fourniss"Ù
Text 20,2,"eurs= (Fournisseurs et comptes"Ù
Text 26,2," rattaches *360) / Achats de B"Ù
Text 32,2," et S TTC"Ù
Text 38,2,"
"Ù
Text 44,2,"RATIOS DE STRUCTURE FINANCIERE"Ù
Text 50,2,"Couverture des capitaux invest"Ù
Text 56,2,"is= RS / ES + BFRE"Ø
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Text 2,2,"Couverture des ES ou financeme"Ù
Text 8,2,"nt des immo= RS / ES"Ù
Text 14,2,"Autonomie financiere= RP / Det"Ù
Text 20,2,"tes totales"Ù
Text 26,2,"Independance financiere= RP / "Ù
Text 32,2,"RS"Ù
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